Case Study
Management Control System for MFIs: Course Description and Design
Understanding strategy implementation in MFIs
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This note describes the curriculum and design of a course in Management Control System (MCS) for rural banks with microfinance programs.
The note defines MCS as an organizations strategy implementation, anchored on its vision and mission. The objective of the course is to enable participants to understand and apply the principles of MCS, determine and define the elements of good MCS, and assess and redesign their organizations MCS to suit organizational needs.
The note provides details of the course materials and illustrates the MCS framework used. Some of the common issues in MCS addressed by the course include the following:
- Motive driving the organization;
- Fit between the organizations structure and policies and its strategy;
- Measurement of organizational performance, and the issue of including vision, mission and objectives in performance measurement;
- System for reporting and review;
- Role of MIS and internal control in the organizations MCS.
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